SB 514: Primaries and Elections; use of ballot drop boxes; eliminate authorization

Georgia law currently allows counties to set up ballot drop boxes as an option for voters to return absentee ballots, and it allows some sales and use tax questions to be voted on in special elections held at various points in the year. This bill would repeal the section of Georgia election law (O.C.G.A. § 21-2-382) that authorizes local officials to designate additional buildings as drop box locations for absentee ballots, effectively eliminating that option. The bill also rewrites part of the law governing special elections (O.C.G.A. § 21-2-540). It removes a temporary rule that allowed sales tax questions on the third Tuesday in March before July 1, 2024, and instead adds a new rule saying that special elections asking voters about sales and use taxes under several tax code articles can only be held on the Tuesday after the first Monday in November in even-numbered years. Other special election date rules remain unchanged, and the bill repeals conflicting laws.

• Repeals the Georgia law provision (O.C.G.A. § 21-2-382(c)) that lets local election officials designate extra buildings as ballot drop box locations for absentee voting.
• Removes an outdated, time-limited rule that had allowed certain sales tax special elections to be held in March before July 1, 2024.
• Adds a new rule restricting special elections on sales and use taxes to only the Tuesday after the first Monday in November in even-numbered years.
• Expands the list of tax code articles covered by the new sales tax election timing rule to include Articles 2, 2A, 3, and 4 of Chapter 8 of Title 48, in addition to Articles 5, 5A, and 5B.

County and municipal election officials who currently manage drop boxes, absentee voters who use drop boxes to return ballots, and local governments that seek voter approval for sales and use taxes through special elections.

Voters who relied on drop boxes as a convenient way to return absentee ballots would lose that option. Local governments seeking sales tax approval from voters would have fewer opportunities during the year, since such questions could only appear on the November ballot in even-numbered years.

• Section 1 repeals subsection (c) of O.C.G.A. § 21-2-382, eliminating the legal authorization for additional buildings to serve as drop box locations.
• Section 2 revises O.C.G.A. § 21-2-540(c) to remove the expired March 2024 sales tax election date exception.
• Section 2 adds new paragraph (3) limiting special elections on sales and use taxes under Articles 2, 2A, 3, 4, 5, 5A, and 5B of Chapter 8 of Title 48 to the Tuesday after the first Monday in November in even-numbered years.
• Section 3 repeals all laws in conflict with the Act.

1. 2026-02-18Senate Read and Referred (Senate)
2. 2026-02-17Senate Hopper (Senate)

• Timothy Bearden (R, SD-030)Primary sponsor
• Ricky Williams (R, SD-025)
• Randy Robertson (R, SD-029)
• Greg Dolezal (R, SD-027)
• Matt Brass (R, SD-006)
• Jason T. Dickerson (R, SD-021)

• ballot drop boxes
• election rules
• absentee voting
• sales tax elections
• special elections